Purchase of goods for manufacturing with reduced ICMS base. In this case, the company has the right to credit ICMS or IPI taxes in 50%. The credit of ICMS value and the calculation of ICMS will be indicated in the tax records.
Application
Registration of inflow document regarding purchase of microprocessors.
1. TIO registration:
TIO Configuration | |
Field | Content |
Code | 320 |
TIO Type | Inflow |
Credit ICMS? | Yes |
Credit IPI? | Sim* |
Generate Trade Note? | Yes |
Update Inventory? | Yes |
Third Party Possession? | No |
Calculate ICMS? | Yes |
Calculate IPI? | R - Non Wholesaler |
ICMS Red. % | 00.00 |
IPI Red. % | 00.00 |
ICMS Tax Rec. | Taxed |
IPI Tax Rec. | Taxed |
Indicate IPI? | No |
IPI in Tax Base? | No |
Calc. ICM Dif. | No |
Mat. Consumption | No |
2. Registration of inflow document regarding purchase of microprocessors:
Document | 000005/UNI |
Date | 6/1/03 |
Quantity | 10 |
Goods Value | R$ 400.00 |
Goods Total | R$ 4.000.00 |
Document Total | R$ 4.000.00 |
IPI rate | 10% |
IPI Tax Base | 2.000,00 |
IPI Value | 200,00 |
ICMS rate | 12% |
ICMS Tax Base | R$ 4.000.00 |
ICMS Value | R$ 480.00 |
TES | 320 |
3. Classification of inflow document in Tax Records, see information in the report Inflow Records:
Inflow Date | Number | Accounting Value | Tax Code | Code | Operation Value Tax Base (ICMS) | Rate | Credited Tax (ICMS) | Operation Value Tax Base (IPI) | Rate | Credited Tax (IPI) |
6/1/03 | 000008/UNI | 4.000.00 | 111 | 1 | 4.000.00 | 12 | 480.00 | 2.000.00 | 10 | 400.00 |
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| 2 | 00,00 |
| 00.00 |
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| 3 | 00.00 |
| 00.00 |
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Codes:
- Transactions with tax credit
- Transactions without tax credit-exempt or non-taxed.
- Transactions without tax credit - others
To issue the reports of Inflow Records and outflow Records, refer to topic Data Proc. System. |
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